Change the name and title on the old ASIN, unpublish, then publish a new edition and ask Amazon to link it to the previous one to keep the reviews. That is, if you're doing a new launch and want to get any eyes on it / sell copies. An old ASIN with a new author name won't get anything.
Chris Fox has a good book about relaunching titles, though I basically just gave you the gist of it.
I've written over 50 books, and I did the relaunch thing on 4 of them, for various reasons and it went well. I probably won't do it again now, these days, because I've learned so much and generally have things as good as they can be the first time around.
It's not against TOS to reboot something for good reason. Amazon obviously doesn't want you relaunching the same content every 30 days, of course, but don't be worried about giving something a second chance at an audience.
I've also released second editions with 30% more content a couple times, but that is more work.